[R.O. 2012 §140.070; CC 1979 §10-14; Ord. No. 764 §1, 12-2-1924]
The City Council shall, within a reasonable time after the Assessor's
books of each year are returned, ascertain the amount of money to
be raised thereon for general and other purposes and fix the rate
of tax therefor by ordinance.
[R.O. 2012 §140.090; CC 1979 §10-16; Ord. No. 764 §3, 12-2-1924]
City taxes shall become due and payable on the first (1st) day
of November in each year.
[R.O. 2012 §140.100; CC 1979 §10-17; Ord. No. 764 §5, 12-2-1924; Ord. No. A-2657 §2, 1-9-1969]
A.
Upon
the first (1st) day of January of each year all unpaid City taxes
shall become delinquent, and the taxes upon real property are hereby
made a perpetual lien thereon.
B.
Each
tract of land in the back tax book, in addition to the amount of tax
delinquent, shall be charged with a penalty of eighteen percent (18%)
of each year's delinquency except that the penalty on lands redeemed
prior to sale shall not exceed two percent (2%) per month or fractional
part thereof.
C.
All
City taxes shall be enforced and collected in the manner prescribed
by law for the enforcement and collection of City taxes applicable
to a Third Class City with a commission form of government.
